ACCA英国注册会计师考试试题_真题题型_ACCA英国注册会计师习题

Insider dealing is a criminal offence.

A

True

B

False

Which one of the following is not a UK offence relating to money laundering?

A

Concealing the proceeds of criminal activity

B

Tipping off

C

Dealing in price affected securities

D

Failing to report suspicion of money laundering

If a company wishes to restrict its objects, what kind of resolution is required?

A

Special resolution

B

Special resolution with special notice

C

Ordinary resolution with special notice

D

Ordinary resolution

A company has been formed within the last six months. Another long-established company considers that because of similarity between their names there may be confusion between it and the new company. The only action the long-established company can take is to bring a passing-off action if it is to prevent the new company using its name.

A

True

B

False

If a company fails to pay preference shareholders their dividend, they can bring a court action to compel the company to pay it.

A

True

B

False

If a company issues new ordinary shares for cash, the general rule is that:

A

The shares must first be offered to existing members in the case of a public but not a private company.

B

The shares must first be offered to existing members whether the company is public or private.

C

The shares must first be offered to existing members in the case of a private but not a public company.

D

The shares need not be issued to existing members.

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1

【论述题】

Using the direct apportionment to production departments method and bases of apportionment which you consider most appropriate from the information provided, calculate overhead totals for the three production departments.

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2

【论述题】

Actual overheads cost $170,000 and 45,000 machine hours were worked.

VPS is a large manufacturing business that is introducing an activity based costing system into its business. VPS ships components via its own logistics operation to its central manufacturing centre in Glasgow from a wide variety of locations. It is attempting to identify the correct cost driver for the cost pool called ‘component handling’.

Which of the following would be the correct figure to use?

A

Average components per unit

B

Total number of components shipped

C

Average distance travelled by a component

D

Total components-distance travelled

A company which makes two products, Alpha and Zeta, uses activity-based costing to absorb its overheads. It has recently identified a new overhead cost pool for inspection costs and has decided that the cost driver is the number of inspections.

The following information has been provided:

Total inspection costs $250,000

Alpha Zeta

Production volume (units) 2,500 8,000

Machine hours per unit 1 1.5

Units per batch 500 1,000

Inspections per batch 4 1

What is the inspection cost per unit for product Alpha?

A

$23.81

B

$17.24

C

$71.43

D

$80.00

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